Bolagsskattesänkningen genomfördes den 1 januari 2013, målet med sänkningen var att stimulera Sveriges tillväxt då en sänk bolagsskatt sägs öka investeringsviljan. Med sänkningen ville man också minska incitamenten för företag att flytta sina verksamheter till lågskatteländer. Att bolagsskattesatsen sänktes väckte ett intresse som skapade denna uppsats att undersöka vilka faktorer det är som styr bolagsskattesatsen, till exempel, i en liten öppen ekonomi som den svenska.  Teorin grundar sig i kapitalstruktur och finansieringsbeslut. Faktorer som anses påverka bolagsskatten och som valts ut är utländska direktinvesteringar, öppenhet mot kapitalflöde och BNP per Capita. Datainsamling har skett sekundärt och bearbetats i det analytiska programmet R.

This research study constitutes a critical stand, which departure from the increase in welfare, and decrease in quality of life, and is further directed to the sphere of consumption. Contemporary consumers appear to seek for components to construct their self with through consumption, consumerism has become a sphere of life, and has consequently also become a victimizing force steering the identity and self construction of consumers. The alarm bells however are echoing in Western society, and consumers are experiencing dilemmas such as fragmentation, powerlessness, uncertainty and meaninglessness.In this respect we have presented spiritualism as an applicable path of escape or alternative to the scheme of the material oriented consumption sphere. We intend to broaden the scope of the interplay between spiritualism and consumerism in the act of yoga, and we have therefore been researching: what yoga is doing to consumers, and what consumers are doing to yoga. The study is based on an existential epistemology paradigm, which emphasis on the meaning of the yoga experience attained from the subjects of research; the yoga practitioners, and therefore we have carried out three focus group discussions.

Today all buildings contain some form of home automation. It might be heating controlled by athermostat or motion detectors controlling outdoor lighting.This paper,The Intelligent House, deals with the planning of a house in Kiruna, in the north ofSweden and further immerses itself in home automation or intelligent control in single-familyhomes. The house has been entirely planned, from layout to structural design and plumbing.The purpose of the paper has been to investigate the possibilities in home automation in singlefamilyhomes and to choose a suitable home automation system for the house being planned.The system has been designed and the costs and energy savings have been calculated.The system chosen for the house is called KNX and is the largest system for home automation inSweden. It is used to control heating, ventilation, lighting and alarm systems in the house. Is hasbeen found that KNX is very expensive and that the amount of energy, possible to save in thehouse, using the system, is relatively small.

Arbetsförmedlingen is the Swedish national authority responsible for the work politics, and its main purpose is to create and build a solid and sustainable job market.Economic crises together with changes in the society and in the organization over the past few years mean that the unemployed individuals that come in contact with Arbetsförmedlingen are no longer a homogenous group. A lot of effort is put into helping those who may find it difficult to enter the work environment, such as youths (19 ? 26 years old), people who have been unemployed or on sick leave for a long period of time, people with disabilities or immigrants who are newly arrived in Sweden.A harder social and economic climate can lead to frustration among the unemployed which mean that security measures at the offices has had to become adjusted. Local offices now have a public area where they have meetings with their clients and a locked open plan office space to which the public have no access. Working within an open plan office environment can cause health problems, mostly due to the constant background noise that comes from people having conversations on the phone, or with each other.

Skolfartyget M/S Calmare Nyckel, som ägs och opereras av Sjöfartshögskolan i Kalmar används i utbildningssyfte av både blivande nautiker och maskinbefäl. Driften av NOHAB-dieseln, som används som generator, har varit problemfylld med ständiga och oförklarliga stopp. Det larmsystem som installerades av Oskarshamnsvarvet var högst bristfälligt. Larmsystemet var personfarligt då det var byggd på 230volt, dessutom var larmpunkterna byggda i serie med endast en stoppindikering. Avsaknaden av elritningar över systemet gjorde att bristerna i larmsystemet inte kunde felsökas. Dessutom fanns ingen indikering i kontrollrummet utan endast lokalt vid NOHAB-dieseln. Vi har gjort en nyinstallation av larmsystemet på mer personsäkra 24VDC, med samtliga larmpunkter parallella och med tillhörande indikering på panel, både lokalt vid NOHAB-dieseln samt i pulpeten för god översyn av systemet.

Att vara ambulanssjuksköterska innebär ett stort ansvar som kräver goda kunskaper både praktiskt och teoretiskt inom flera olika områden. Eftersom det är relativt nytt att arbeta strukturellt i ledningsfunktionen har författarna valt att undersöka upplevelsen av att vara medicinskt ansvarig på skadeplats och vad som kan underlätta uppgiften. Studien bygger på kvalitativa intervjuer. Ambulanssjuksköterskorna förbereder sig på väg ut till patienten både praktiskt och mentalt och ställer höga krav framför allt på sig själva. I studien framkom att att ambulanssjuksköterskan generellt har ett bra samarbete med kollegan och övriga inom den egna organisationen.

In present-day situation many libraries use detectors so that they can be able to prevent attempts too take out books without registering them. The university library in Jonkoping is one of the libraries that have such a detector. But unfortunately it doesn?t always work correct and can also react on other things a part from books. This is a big problem since the library staff don?t have time to check all signals that comes from detector.

Den snabba tillväxten av organiserad brottslighet under de senaste tio åren ger en bra möjlighet att undersöka dess inverkan på brottsförekomst ? ett relativt outforskat område i Sverige. Denna studie syftar till att undersöka hur kommuners brottsfrekvens påverkas av förekomsten av kriminella MC-gäng. En panel med kommundata för åren 1996?2003 ligger till grund för den modell, med kommun- och tidsspecifika effekter, som används för att undersöka effekterna av kriminella MC-gäng på ett antal brottskategorier.

Universal Design is a well established methodology with the fundamental purpose of designing products to be usable for as wide audience as possible, without the need of special adjustment to suit the individual. In this essay, Universal Design has had a clear influence in both the process and the result. The choice to use Universal Design as methodology in this usability evaluation, has essentiallv to do with the target audience.As a part of the design process of MyTobii C8 has Tobii Technology ask for a usability evaluation. MyTobii C8 is an 8" touch screen computer with a windows based operating system which will initiate the software MyTobii C-Series Control. MyTobii C-Series Control is the control panel for MyTobii C8, whose interfaces constitute the platform for various modificarion of the unit.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

AbstractOur world is facing new challenges depending on the climate changes. The UN panel of climate changes has determined that the human race is responsible for the changes, but also that we have the opportunity to reduce the effects. This demands that the information reaches out to the public which means that the school system carries major responsibility to this type of questions. This also means that the teachers have to be observant, and give the questions the attention which is needed. The purpose of this essay is to see if this awareness exists today among active teachers and teacher students and if the perspective differs among them, but also their opinions is in agreement with the course plan in the subject.

Hur påverkar högre utbildningsnivå brottslighet? Den här uppsatsen undersöker effekt av eftergymnasial utbildning på våldsbrott respektive stöld-, rån- och häleribrott. Vår första hypotes är att eftergymnasial utbildning har en minskande effekt på våldsbrott genom högre alternativkostnad av brott samt att psykologiska faktorer påverkas positivt. Vår andra hypotes är att eftergymnasial utbildning har en ökande effekt på stöld-, rån- och häleribrott via högre avkastning till följd av mer kunskap för planering och utförande av denna typen av brott. Vidare förmodas en högre utbildningsnivå  generera mer tillgänglig egendom vilket leder till tilltagande incitament för stöld-, rån- och häleribrott.

Ända sedan graffiti började förekomma i Sverige för ca 20 år sedan har den, nästan utanundantag, ständigt ökat i omfattning. Sveriges kommuner har försökt bemöta den illegalagraffitins framfart med olika sorters förebyggande åtgärder. Dock har dessa metoder sällanutvärderats kvantitativt, och resultaten av de implementerade åtgärderna är ofta osäkra. Syftetmed denna studie är att med ekonometrisk metod utvärdera två av dessa metoder; lagligaväggar och snabbsanering. Förhållandet mellan dessa åtgärder och anmälda graffitibrottundersöks med OLS-regressioner genomförda för en panel med 172 svenska kommuner underperioden 1996-2004.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.